Amgen is not going to be making generics of their own stuff, they will be making generics of other companies' stuff. Think Humira, Rituxan, Herceptin.
To summarize, the share exchange in an inversion will be taxed as capital gains. If the company's executives and directors have tax, the company will probably pay the tax for the poor babies.
AbbVie will probably pay for any taxes incurred by their executives and board. So in essence, the other shareholders will pay.
You don't seem to understand the situation about how LT capital gains normally works. Also, your suggestion about taking gains in Ireland so as not to have US tax is illegal. You have no credibility.
Some of the restructuring is undoing the mistakes of previous management. Managers were in place that had built their own fiefdoms which have become irrelevant. Others are continuation of the move to contract out functions which had previously been done in house.
You are wrong again. Medicare premiums are based on how much you earn in the previous year. If someone holding stock and getting modest dividends then gets a big unnecessary taxable capital gain because the company execs reincorporate the company overseas and issue new shares, then, yes, their medicare premiums could very possibly go up the next year.
You make no sense. The shareholders are the owners of the company, the capitalists. You may claim Abbvie is educating the govt but they are also betraying their shareholders by shifting a giant tax burden onto them. The cost savings on taxes will just be used to line the pockets of executives and their bankers.
Layoffs are unfortunately usually a positive for the stock. Lower employee expenses can increase earnings temporairily. But they should get rid of the corporate jets first and stop paying the BOD $300K/yr, too IMO.
If you hold AbbVie stock, when the transaction goes through your "old" ABBV shares will be converted to "new" ABBV shares. This act is the equivalent of you selling your old shares and buying shares in another company. If you have gain on your current shares you will owe capital gains tax on the "sale" even though there is no real gain to you. AbbVie management is in effect transferring the burden of their tax savings on to current shareholders.
Yeah, you are the type of investor I was talking about. You do get to vote on it. You might contact large institutional investors and recommend that they vote against it too.
The acquisition of Shire and reincorporation of Abbvie as a new company in the UK will involve issuance of new shares for old. This will be a taxable event for current ABBV shareholders. If you have ABBV shares derived from low basis ABT shares, the capital gains tax could be very costly (especially if you have a lot of shares). For traders, this isn't a big deal but it is for investors.